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Mark Farber: Hi. Iamp;#39;m Mark Farber, and this is Accounting Fundamentals. Weamp;#39;re going to talk today about freight costs, and really, any other kind of cost thatamp;#39;s associated with inventory. We said before that when we cost out inventory to a company, what weamp;#39;re taking is the price that the company paid for that inventory as the cost per unit, or for the inventory as a whole. Itamp;#39;s not just the cost that they physically pay for the inventory itself, itamp;#39;s all the costs that are acquired in order to make that inventory saleable. What we mean by that is, if the inventory comes into your store, and itamp;#39;s in pieces, and the store has to pay somebody to put it together, to put it up on the shelf, and make it saleable, then the cost of putting it together, those assembly costs, become part of the cost of the inventory. Similarly, if you had to pay duties, or you had to pay specific taxes to bring the inventory into your store, that becomes par